Maharaja Group & Associates Versus Commissioner of C. Ex., Raipur

2015 (8) TMI 1283 - CESTAT NEW DELHI

Demand of Service tax along with interest and penalties - Cargo Handling Service - Packing cement into bags and loading of the packed bags into wagons and trucks as well as stacking of packed bags on platform/godown whenever required and other miscellaneous works at packing plant area - Appellant contended that it only provided manpower to do certain assigned works and so fell under “Manpower Recruitment or Supply Service” and not under “Cargo Handling Service”.

ern and it has been held in the case of J.K. Transport v. CCE, Raipur-II [2006 (1) TMI 3 - CESTAT - New Delhi] that a proprietary firm rendering service does not tantamount to rendition of service by an individual. - Decided against the appellant - ST/260/2008-CU(DB) - Final Order No. ST/A/52572/2015-CU(DB) - Dated:- 7-8-2015 - Shri R.K. Singh, Member (T) and Ms. Sulekha Beevi C.S., Member (J) Shri Akshat Srivastava, Advocate, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER [ .....

ed and transported and loaded to the trucks through an automatic system and it was only providing manpower to ensure that the system worked satisfactorily and the bags did not go stray. The appellant cited CESTAT judgments in the cases of M/s. J. & J. Enterprises v. CCE, Jaipur in Appeal No. ST/80/04-NB-SM [2005-TIOL-520-CESTAT-DEL = 2006 (3) S.T.R. 655 (Tri. - Del.) = 2005 (186) E.L.T. 189 (Tri. - Del.)]. 3. Ld. Departmental Representative on the other hand argued that the terms of the .....

ce Tax and is different from service being rendered in individual capacity. 4. We have considered the contentions of both sides. Cargo Handling Service as defined in Section 65(23) ibid is reproduced below :- Cargo Handling Service as loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special container or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of .....

ks as well as stacking of packed bags on platform/godown whenever required and other miscellaneous work at packing plant area. Details of such work are as under : (i) Operating of packing plant panels, attending to silo and close watch of available stock in silo for smooth operation of packing plant and loading. (ii) Feeding of branded bags to the packing machine including shifting and stacking empty bags near the packer operator as and when required for packing. (iii) To do test weighment of pa .....